Advice 1: How to get a patent on the work

Obtaining a patent in use is often called the transition of the individual entrepreneur to the simplified system of taxation based on the patent. This frees the entrepreneur from many of the procedures related to reporting and often reduces the tax burden. But relies this indulgence not to all and not applicable in every region.

For a start have to figure out whether you are on the "simplified tax system" on the basis of the patent. For this you must be in the status of an individual entrepreneur, to have srednekraevyh worker, and a kind of activity, for which you are applying for a patent must be in the list given in Chapter 26.3. The tax code of the Russian Federation. This is mainly a variety of household services to the population. Annual income must not exceed statutory limits, after which the right to the "simplified taxation" is lost.

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But that's not all. Whether to give its entrepreneurs the opportunity to apply the simplified taxation on the basis of the patent, the local authorities decide in each specific region. They also have the right to choose the types of activities listed in the tax code, which provide that right, and for each set a single value of the patent.If in your region there is no law on the application of the simplified taxation system on the basis of a patentyou have about this opportunity to forget.

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If all is in order, you should contact your tax office a statement about the transition to the simplified taxation system on the basis of a patent with an indication of the activity.The application form 26.2.P-1 can be taken in a tax or find on the Internet.Of course, your activity should be your number of NACE codes. If you forget to specify it when filling out the application for registration as an entrepreneur, you have to first make the necessary changes.To apply you must no later than a month from the time when I plan to go for a patent. The validity of a patent you have the right to choose. The options are: from one month to one year.

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Within 10 days, the tax shall issue a patent or a reasoned refusal.If successful outcome of the first third of the cost of a patent must be paid within 25 calendar days since the beginning of its action. For example, if a patent is valid from January 1st, the third of this sum shall be paid until 25 January. The remaining two-thirds have to be made not later than within 25 days after the expiration of a patent: if the patent issued from 1 January for a month, until February 25, and if for a year - until January 25 next year.The cost of the patent and payment details can be clarified in the tax.

Advice 2 : How to check the patent of a foreigner

Foreign citizens arriving from countries with visa-free entry to work in the Russian Federation are required to obtain a special permission - the patent for work. How to make and verify the patent, know almost all of them, you can not say about their employers.

When employing a migrant, the Russians - both physical and legal persons - at risk. Current migration legislation is extremely clear in wording and requirements, placing responsibilities on both sides of the international labour relations. Many of the procedures are purely for indication purposes, but provide for monetary fines and other serious penalties. For example, for working without employment authorization document - a patent, a foreign citizen can easily go home, and besides, to order the closure of entry to the Russian Federation for 5 years. The Russian, who employs a migrant without a license, may pay for an act of 400 thousand rubles administrative fine, or even to close the business for up to 30 days. A similar punishment awaits someone who will take an immigrant with an expired (invalid) patent.

Unfortunately, the patent has a specific duration, in the Federal law "On legal status of foreign citizens in the Russian Federation" says that a document may be extended, but the extension on the slip itself patent not reflected. Simply put, just picking up the patent worker, the employer will not be able to determine the "shelf life" of the document.

How to know the validity of the patent

To know the validity of the patent can be only one way - to watch the receipt of payment by the foreign citizen, income tax for individuals. a Patent a foreign citizen may be issued only for the number of full months for which the migrant has paid the tax. In every region of Russia tax your, the smallest in the Altai region (1568,40 RUB for one month in 2015), the largest in Moscow (from 4000 RUB per month). To pay for migrant workers may be one month and the entire year, but most migrants contribute to the taxes by quarter.

Thus, the employer, checking the patent a foreign citizen must ask for your employee's receipts. The amount of receipts you need to divide by the amount of the established tax in the region.

For example, in Altai Krai a migrant on the hand receipt in the amount of RUB 4705,2, and the tax for the month - 1568,4. 4705,2 / 1568,4 = 3 is an integer of months during which Panet valid.

Now we need to look at the date of issuance of the document that is printed on letterhead and from it to count the number of months minus one day.

For example, the patent was granted on 10 January and paid for three months, it means that the document ends on April 9, the day the migrant to work.

Peculiarities of prolongation of patents

It is important to remember that a foreign citizen can repeatedly its patent to extend, making a payment for the next months, so often have of migrants at the hands of a few receipts.

But there is another catch: the General term of the patent extension cannot exceed 12 months. After one year, the foreigner is obliged or out of the country to travel or to renew the patent. Last - procedure for new, never before foreigners patent was not reissued. Massive "replacement" will begin in December-January 2016.

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